Lifting the Veil of Linking Stakeholder Salience and Environmental Proactivity: The Perspectives of Attention-Based View

Chih-Liang Luo () and Hui-Chen Chang
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Chih-Liang Luo: Department of Business Administration, National Taipei University, No. 151, Daxue Road, Sanxia District, New Taipei City 23741, Taiwan
Hui-Chen Chang: Department of Business Administration, National Taipei University, No. 151, Daxue Road, Sanxia District, New Taipei City 23741, Taiwan

Sustainability, 2025, vol. 17, issue 17, 1-19

Abstract: Amid escalating regulatory and stakeholder pressures, corporate environmental practices emerge as strategic competitive advantages. Yet, research lacks depth on the interactions among PLU (power, legitimacy, and urgency) attributes and resource-constrained decision pathways. Integrating stakeholder theory and the attention-based view (ABV), a pressure–attention–action model is developed in this study to explain the voluntary adoption of ultra-regulatory proactive environmental practices (PEPs). An analysis of 503 Taiwanese firms using partial least squares structural equation modeling (PLS-SEM) reveals that (1) stakeholder legitimacy (β = 0.146, p < 0.01) and urgency (β = 0.215, p < 0.001) significantly increase perceived stakeholder pressure, whereas power exhibits no significant effect (β = 0.067, p > 0.05); (2) firm size positively moderates the pressure–resource linkage (β = 0.239, p < 0.001); and (3) urgency triggers partial mediation (57.4% VAF) through pressure and resources to drive proactive environmental practices. Firm size moderates pressure–resource linkages, with urgency prompting resource reallocation for environmental proactivity across scales. A dynamic PLU assessment tool and scale-sensitive strategies are proposed, challenging power-centric paradigms and aiding SMEs through collaborative networks. Limitations of the study include cross-sectional data and a regional focus, necessitating longitudinal and cross-industry validation.

Keywords: stakeholder attributes; stakeholder pressure; environmental proactivity; resource availability; attention-based view; firm size (search for similar items in EconPapers)
JEL-codes: O13 Q Q0 Q2 Q3 Q5 Q56 (search for similar items in EconPapers)
Date: 2025
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